Solve the following micro questions

Answer any two questions (Carrying 20 Marks each) from this Section. 2. (a) State the problems associated with Throughput Accounting. 3 (b) The share of total production and the cost-based fair price computed separately for each of the four units in industry are as follows: (Amount in () Units A B C D Share of Production () 40 25 15 Direct Material 300 360 310 380 Direct Labour 200 240 280 320 Depreciation 600 400 320 200 Other Overheads 500 600 560 480 1,700 1,600 1,500 1,380 20% Return on Capital Employed 1,260 860 700 460 FAIR PRICE 2,960 2,460 2,200 1,840 Capital Employed per unit Net Fixed Assets (